Comparison of Old GST Rates and New GST Rates Applicable From 1st January 2022

Comparison of GST Rates as per Notifications issued as on 18th November 2021 and applicable from 1st January 2022 and Old Rates: 

The Ministry of Finance (Department of Revenue) on the recommendations of the Council has issued notifications for amendment in the existing GST rates of certain Goods and Services as follows:

A) Notification No. 14/2021- CT (Rate) dated 18th November 2021
HSNDescriptionOld rateNew rate
5007Woven fabrics of silk or of silk waste5%12%
5111Woven fabrics of carded wool or of carded fine animal hair5%12%
5112Woven fabrics of combed wool or of combed fine animal hair5%12%
5113Woven fabrics of coarse animal hair or of horse hair5%12%
5208Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200g/m25%12%
5209Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m25%12%
5210Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m25%12%
5211Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200g/m25%12%
5212Other woven fabrics of cotton5%12%
5309Woven fabrics of flax5%12%
5310Woven fabrics of jute or of other textile bast fibres of heading 53035%12%
5311Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn5%12%
5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex12% /18%12%
5403Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex12% /18%12%
5404Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm12% /18%12%
5405Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm12% /18%12%
5406Man-made filament yarn (other than sewing thread), put up for retail sale12% /18%12%
5407Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54045%12%
5408Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54055%12%
5501Synthetic filament tow18%12%
5502Artificial filament tow18%12%
5503Synthetic staple fibres, not carded, combed or otherwise processed for spinning18%12%
5504Artificial staple fibres, not carded, combed or otherwise processed for spinning18%12%
5505Waste (including noils, yarn waste and garnetted stock) of man-made fibres18%12%
5506Synthetic staple fibres, carded, combed or otherwise processed for spinning18%12%
5507Artificial staple fibres, carded, combed or otherwise processed for spinning18%12%
5512Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres5%12%
5513Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m25%12%
5514Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m25%12%
5515Other woven fabrics of synthetic staple fibres5%12%
5516Woven fabrics of artificial staple fibres5%12%
5607Jute twine, coir cordage or ropes5%12%
5608Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials5%12%
5801Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 58065%12%
5806Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)5%12%
5808Saree fall5%12%
5809, 5810Embroidery or zari articles, that is to say,- imi, zari, kasab, salma, dabka, chumki, gota, sitara, naqsi, kora, glass beads, badla, gizai5%12%
6001Pile fabrics, including “long pile” fabrics and terry fabrics, knitted or crocheted5%12%
6002Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60015%12%
6003Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 6001 or 60025%12%
6004Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60015%12%
6005Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004.5%12%
6006Other knitted or crocheted fabrics5%12%
61Articles of apparel and clothing accessories, knitted or crocheted, of sale value not exceeding Rs. 1000 per piece5%12%
62Articles of apparel and clothing accessories, not knitted or crocheted, of sale value not exceeding Rs. 1000 per piece5%12%
6301Blankets and travelling rugs not exceeding Rs. 1000 per piece5%12%
6302Bed linen, table linen, toilet linen and kitchen linen not exceeding Rs. 1000 per piece5%12%
6303Curtains (including drapes) and interior blinds; curtain or bed valances not exceeding Rs. 1000 per piece5%12%
6304Other furnishing articles, excluding those of heading 9404 not exceeding Rs. 1000 per piece5%12%
6305Sacks and bags, of a kind used for the packing of goods not exceeding Rs. 1000 per piece5%12%
6306Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods not exceeding Rs. 1000 per piece5%12%
6307Other made up articles, including dress patterns not exceeding Rs. 1000 per piece5%12%
6308Sets, consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale not exceeding Rs. 1000 per piece5%12%
6309Worn clothing and other worn articles; rags5%12%
6310Used or new rags, scrap, twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials not exceeding Rs. 1000 per piece5%12%
64Footwear of sale value not exceeding Rs. 1000 per pair5%12%
B) Notification No. 15/2021- CT (Rate) dated 18th November 2021
SAC Description Old rate New rate
9988 Job Work by way of Dyeing and Printing of Textile and Textile Products for registered principal 5% 12%
C) Notification No. 15 & 16/2021- CT(Rate) dated 18th November 2021
SAC Description Old rate New rate
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, supplied to the Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of, – (a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958); (b) canal, dam or other irrigation works; (c) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. 12% 18%
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, {other than that covered by items (i), (ia), (ib), (ic), (id), (ie) and (if) to the Governmental Authority or a Government Entity by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of – (a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; (b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or(iii) an art or cultural establishment; or (c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Central Goods and Services Tax Act, 2017. 12% 18%
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified above (Sr. No. 1 & 2) to the Governmental Authority or a Government Entity. 12% 18%
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Governmental Authority or a Government Entity. 5% 18%
9954 Composite supply of works contract as defined in clause (119) of section 2 of the Central Goods and Services Tax Act, 2017 provided by a sub-contractor to the main contractor providing services specified above (Sr. No. 4) to the Governmental Authority or a Government Entity. 5% 18%
99 Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil 18%
99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution. Nil 18%
D) Notification No. 16 & 17/2021- CT (Rate) dated 18th November 2021
SAC Description Old rate New rate
9964 Transport of passengers, with or without accompanied belongings, by – (b) non-air conditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than airconditioned stage carriage; if such services are supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017. Nil 5%
9964 Service of transportation of passengers, with or without accompanied belongings, by— (e) metered cabs or auto rickshaws (including erickshaws) if such services are supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Central Goods and Services Tax Act, 2017. Nil 5%
9964 Tax on the services by way of transportation of passengers by a radio-taxi, motorcab, maxicab and motor cycle, omnibus or any other motor vehicle shall be paid by the electronic commerce operator. NA NA
9963 Tax on the supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises (i.e. declared tariff above INR 7,500/day) shall be paid by the electronic commerce operator. NA NA
Open chat
Hello, how may we help you?